Answers to all 137 questions on accounting! There are two sets of answers, write to the mail! there is a discount we will agree to write to the mail!
"The essence and content of accounting"
What is economic accounting?
Give a description of the meters used in the account. List the types of economic accounting and give them a description.
What are the three types of accounting accounting? Expand the content of each of them. List the basic requirements and objectives of accounting.
Who is responsible for the organization of accounting in the organization? What are the main legislative documents governing the organization of accounting.
What is the content of the four levels of the regulatory system? Give the basic laws and other regulatory documents of each of them.
List the rights and obligations of the chief accountant.
Who appoints and dismisses the chief accountant?
Can duties related to financial and material resources be assigned to the chief accountant?
What features of accounting information do you know?
Which groups are divided users of accounting information? Give them a description.
Why accounting is considered an integral part of the management of the organization? What features of accounting information do you know?
What is the subject of accounting?
What is the object of accounting?
What is the subject of accounting?
How is property grouped by composition and location? What is included in the composition of fixed assets?
Which group of assets in terms of composition and placement is the accounting automation software package?
What does the composition of working capital include?
What group of accounting include finished products and goods for resale? How is the organization's property grouped by formation sources?
What applies to your own sources of property? What applies to borrowed sources?
Give the most complete definition of the method of accounting?
What elements of the accounting method are common to a number of economic sciences?
Give the definition of the balance sheet. What is reflected in the assets and liabilities of the balance?
Give the concept of balance sheet and name some articles.
List the name and content of the sections of the asset balance sheet. List the types of business transactions that affect the balance sheet.
Give the definition of an account. Why each synthetic account is assigned a number.
On what grounds is determined by the activity and passivity of the accounts? What is the order of entries on active and passive accounts?
What is the correspondence of accounts and accounting entries? What are the three types of accounting accounts?
What is the relationship when recording business transactions between synthetic and analytical accounts?
Describe the relationship and differences between accounts and balance.
Give the definition and content of the working list for synthetic and analytical accounts.
How to verify the correctness of records in the turnover sheet for счет synthetic accounts? Give the formulas of such equalities.
The essence and content of accounting in relation to the conditions of the modern stage: ECONOMICS.
Regulatory accounting in Russia. Tasks and requirements for accounting.
/ The history of the birth of accounting. Characteristics and ethics of the accounting profession. Characteristics of the property composition and placement.
Characteristics of the property according to the sources of its formation.
Accounting - an integral part of the management and information system of the organization.
The concept of accounting in the market economy of Russia (general description).
. Subject and method of accounting (general description).
. The program of accounting reform in accordance with international financial reporting standards (general description).
Characteristics of business operations and their results.
Basic principles of accounting (assumptions, requirements and rules
Balance summary, capital management of the balance sheet.
Features of plans of accounts of accounting applied in Russia in foreign firms and companies.
Typical changes in the balance under the influence of business transactions. The content and structure of the balance sheet.
The duality of reflection of business operations in the process of circulation of assets of the organization.
Synthetic and analytical accounts and accounting.
20. The concept and structure of accounts. Simple and complex entries.
21. Correspondence of accounts and accounting entries. Drawing up accounting entries.
22. The procedure for recording business transactions in the accounts.
23. Revolving statements for synthetic and analytical accounts.
24. Relationship between accounts and balance.
Interrelation at records of economic operations between synthetic and analytical: accounts.
Classification of accounting accounts by economic content and by structure
The concept and characteristics of calculation accounts (production costs).
The concept and characteristics of the collective distribution accounts.
The concept and characteristics of matching accounts (accounts 90 "sales" and 91 "Other incomes›
Regulatory accounts: counter, additional and counter-additional accounts. Understand and characterize the financial and performance account (account 99 "Gains and Losses"). The order of reflection of the transaction on the active-passive account 76 "Calculations with different debtors and creditors". :
Primary observation, accounting documents and their purpose. Document classification.
The procedure for the preparation and processing of documents.
Inventory of property and obligations of organizations (concept, types and dates). The procedure for storing documents. The storage period of the main documents.
Classification of production costs. Production cost (general characteristics).
Assessment of property indicators and liabilities in accounting and reporting. Accounting registers their classification.
Errors in accounts and records. Ways to identify and fix them. Accounting Forms. Magazine is the main book.
Accounting Forms. Memorial order form of accounting. Simplified form of accounting for small organizations (general description). The concept and characteristics of journal-order forms of accounting.
The concept, composition and requirements, the terms of the provision of financial statements.
Accounting policy of the organization (concept, composition and aspects). Fundamentals of accounting.
48. International and Russian accounting standards and their purpose.
49. Federal Law on Accounting.
50. Position on accounting and financial statements.
51. Rights and obligations of the chief accountant.
52. The concept of counting categories: asset, liability, balance, transaction, capital, income, expenses, profit and maintenance, balance.